Estate of Joseph L. Haskins, Deceased, Lloyd L. Edwards and Jayne C. Haskins, Executors v. United States

ELY, Circuit Judge:

This appeal is from a District Court decision in favor of the Government in an action for refund of federal estate taxes. The action was instituted by taxpayer under 28 U.S.C. § 1346(a) (1) (1964). The District Court’s Findings of Fact and Opinion are reported at 240 F.Supp. 492 (N.D.Cal.1965). Taxpayer properly invokes our jurisdiction under 28 U.S.C. § 1291 (1964).

At issue is the propriety of inclusion in the decedent’s gross estate of $185,560, the value of a trust created incident to a division, by agreement, of community property. In 1947, the decedent, Joseph L.…